58.1-3109 - Duties of commissioners as to personal property, income and licenses.
§ 58.1-3109. Duties of commissioners as to personal property, income andlicenses.
Each commissioner of the revenue shall:
1. Review the lists of all persons licensed by the commissioner of therevenue and assess, for the current license year, additional license taxesfor any person who has reported less than the law requires;
2. Upon investigation, assess the proper license taxes for any person who haswithout a license conducted any business for which a license is required;
3. Review, in regard to intangible personal property and income, such returnsof taxpayers as may be referred to him by the Department of Taxation andreport to the Department, for assessment, any additional intangible personalproperty and income when his review or investigation discloses that suchproperty or income has not been reported for taxation or has been reportedfor taxation at less than the law requires;
4. Examine causes pending in the courts of his county or city and the recordsthereof and ascertain and assess all property and income subject toassessment by his office;
5. Require every taxpayer who may not have properly returned to thecommissioner of the revenue all of his tangible and intangible personalproperty, and licenses for the current tax year and the three preceding taxyears to make the proper and complete return;
6. Require taxpayers or their agents or any person, firm or officer of acompany or corporation to furnish information relating to tangible orintangible personal property, income or license taxes of any and alltaxpayers; and require such persons to furnish access to books of account orother papers and records for the purpose of verifying the tax returns of suchtaxpayers and procuring the information necessary to make a completeassessment of any taxpayer's tangible and intangible personal property, andlicense taxes for the current tax year and the three preceding tax years;
7. Make such reports to the Department of Taxation as may be required by lawor as the rules and regulations adopted by the Tax Commissioner may require;
8. Upon written request of any town treasurer or director of finance or otherofficer who performs the duties of a treasurer and whose locality is locatedwithin such commissioner's jurisdiction, provide the name, address and socialsecurity number of any taxpayer who has filed a personal property tax returnwith such commissioner of the revenue, as long as such town treasurer ordirector of finance or other officer who performs the duties of a treasurershall certify that such information is sought in the performance of officialduties. Any town official to whom information is furnished pursuant to thisprovision shall be bound by the provisions and penalties of § 58.1-3; and
9. Notify the animal control officer of the presence of any commercial dogbreeder, as defined in § 3.2-6500, operating within the locality.
(Code 1950, §§ 58-865, 58-874; 1980, c. 317; 1984, c. 675; 1991, cc. 8, 448;2008, c. 852.)